Jurnal Akuntansi Multiparadigma (Dec 2015)

Integrasi Intellectual Capital dan Knowledge Management serta Dampaknya pada Kinerja Bisnis Perusahaan Farmasi

  • Sigit Hermawan,
  • Wiwit Hariyanto,
  • Sumartik

Journal volume & issue
Vol. 6, no. 3
pp. 385 – 398

Abstract

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The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC) and Knowledge Management (KM) on the performance of the pharmaceutical company’s business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process and business performance (BP). The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .

Keywords